Please apply the Philippine laws of business taxation in your solution (Train Law,Create law, etc.)

During his lifetime, Miguel donated and transferred the ownership of a real property to his eldest son. For taxation purposes, the property value is P2,000,000. When Miguel died, he left properties and rights totaling P24,000,000. One of the property is subject to an unpaid mortgage of P3,000,000. The estate tax amounted to 100,000. How much is the amount of estate to be distributed to the heirs (distributable or hereditary estate)?*

a. P26,000,000

b. P24,000,000

c. P22,900,000

d. P20,900,000

Juancho died leaving a hologram will. In the last will, he identified his wife, all his 3 legitimate children, his brother, and father as his heirs to get certain portions of his distributable estate as follows: Wife 50% 3 children (to divide equally) 30% Brother 10% Father 10% Total 100% In the Philippines, a void last will and testament shall result to intestate succession. The total distributable estate of Juancho amounts to P24,000,000. How much should be the inheritance of the wife